Paper Honeycomb Sheet and Paper Edge Protector Fall Under HSN Code 48089000: AAR

The applicant, M/s V.M. Technocoatings, is engaged in the manufacturing of paper honeycomb board and paper edge protectors. These are usually used in the packaging industry for cushioning and protecting products. As per the applicant, the paper honeycomb boards are made of paper layers in a hexagonal structure, which looks like a honeycomb. This structure makes the packaging material stable so that it can be used as a core in different packaging applications. The paper edge protectors are also made from paper and are used to protect the edges of goods during transportation and storage.

The applicant filed an application before the Uttar Pradesh Authority for Advance Ruling (AAR) to seek an advance ruling on the following questions:

“Whether the HSN applicable to Paper Honeycomb sheet and Paper edge protector is 48089000 or 48236900?”

The UP AAR observed that the paper honeycomb board are similar to the corrugated paper board (HSN 48081000). There is a slight difference in the structure between the two, as the paper honeycomb board has a honeycomb structure with many layers of paper glued by using adhesive.

Therefore, based on this observation, the authority held that the HSN code for paper Honeycomb Sheet and Paper Edge Protector is 48089000.